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Legislation
Income Tax Act 2007

Crossheading Special rules about some calculations

  • Section 659 Transfers with or without accrued interest: interest in default
  • Section 660 Transfers with unrealised interest: interest in default
  • Section 661 Successive transfers with unrealised interest in default
  • Section 662 New securities issued with extra return: special rules about payments
  • Section 663 Transfers without accrued interest to makers of manufactured payments
  • Section 664 Foreign currency securities: sterling equivalent of payments on transfers
  • Section 665 Foreign currency securities: unrealised interest payable in foreign currency
  1. Chapter 2 Accrued income profits and losses
  2. Crossheading Special rules about some calculations

Crossheading Special rules about some calculations

From legislation.gov.uk

Contents

  1. Section 659 Transfers with or without accrued interest: interest in default
  2. Section 660 Transfers with unrealised interest: interest in default
  3. Section 661 Successive transfers with unrealised interest in default
  4. Section 662 New securities issued with extra return: special rules about payments
  5. Section 663 Transfers without accrued interest to makers of manufactured payments
  6. Section 664 Foreign currency securities: sterling equivalent of payments on transfers
  7. Section 665 Foreign currency securities: unrealised interest payable in foreign currency
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